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Journal articles on the topic 'Specifics of accounting'
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1
Kalacheva, Olga, and Anastasiia Nemchinova. "The specifics of accounting for insurance fees." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2020): 24–35. http://dx.doi.org/10.33920/med-17-2005-03.
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The article discusses the main provisions of the 34th Chapter of the Tax Code of the Russian Federation “Insurance Contributions” active from January 1, 2017, which replaced the Law on Insurance Contributions No. 212-FZ. The fundamental moments in the field of taxation of insurance fees with payments to employees, the tariffs of insurance premiums and the basis for their calculation, the revised list of preferential categories and reduced rates of insurance fees in 2020 are analyzed. The features of accounting in budgetary organizations are described.
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Bobryshev, A. N., and N. P. Agafonova. "Specifics of management accounting in project management." International Accounting 21, no. 11 (November 15, 2018): 1329–39. http://dx.doi.org/10.24891/ia.21.11.1329.
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Đorđević, Slaviša, and Nebojša Mitić. "The specifics of accounting treatment of business combinations." Poslovna ekonomija 13, no. 2 (2019): 46–59. http://dx.doi.org/10.5937/poseko16-20768.
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Fibírová, Jana. "Specifics of management accounting information system in a banking sector." Český finanční a účetní časopis 2006, no. 4 (December 1, 2006): 34–49. http://dx.doi.org/10.18267/j.cfuc.193.
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Zimakova, L. A., E. A. Chuiko, and A. O. Melnikova. "SPECIFICS OF COST ACCOUNTING FOR SEARCHING AND EXPLORATION MINERALS." Вестник Алтайской академии экономики и права 3, no. 4 2020 (2020): 329–35. http://dx.doi.org/10.17513/vaael.1091.
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Karpychev, V. Yu, and Yu P. Shal'nova. "Specifics of accounting for software sale using modern IT." International Accounting 20, no. 14 (July 27, 2017): 828–41. http://dx.doi.org/10.24891/ia.20.14.828.
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Palchuk, Oksana, Lesya Kononenko, and Valerii Mytsenko. "Information Support of Innovation Management in the Accounting System." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 228–35. http://dx.doi.org/10.32515/2663-1636.2020.4(37).228-235.
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The article specifies the scope of innovation as an object of accounting. The constituent elements of the innovation management system, their essence and features of interaction in terms of impact on the creation of accounting and information support for innovation management are studied. It is proved that the formation of the accounting and information system depends, first of all, on the specifics of innovation processes, features of activities and motivation of innovation companies, resources and instruments available to the company to carry out these activities. The peculiarities of the formation of accounting objects of information support are determined.
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Safonova, M. F., and N. V. Mamushkina. "Procedures for auditing the cost of dairy production." International Accounting 23, no. 12 (December 15, 2020): 1316–39. http://dx.doi.org/10.24891/ia.23.12.1316.
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Subject. This article discusses the issues related to the audit procedures required for auditing, taking into account the specifics of production technology and production costs. Objectives. The article aims to unify the audit procedures for cost accounting and cost calculation, taking into account the specifics of the production process, which directly affect the verification methodology and technology of the audit job. The article also aims to formulate specific audit procedures for accounting for the cost of dairy production, taking into account the specifics of the process of obtaining finished products. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, and information classification and consolidation techniques. Results. The article presents audit procedures for the production of dairy cattle products, which are carried out taking into account the specifics of the production technology and business process, the specifics of the organization and accounting of costs and the formation of reporting of the audited economic entity. Conclusions and Relevance. The application of audit procedures is due to the peculiarities of accounting and consists in the consistency of these procedures and the use of sources of information. Audit procedures carried out during the audit of the costs of dairy production contribute to the identification of accounting and reporting errors and misstatements. They are a source of audit evidence to form the auditor's opinion. The results of the study can be used in audit theory and in the practical activities of auditors and audit organizations.
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Darayseh, Musa, and Abdelaziz Chazi. "Accounting specifics and work environment, determinants of accountants’ job performance." Corporate Ownership and Control 12, no. 4 (2015): 58–68. http://dx.doi.org/10.22495/cocv12i4p4.
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In this paper, we study the working environment relation between management and accountants and investigate the factors that affect the job performance of accountants. Using factor and multivariate analysis, we find that there are very important factors, such as the work environment, job attributes and scope, personal knowledge and self-development, as well as compensation/benefits are important determinants of the performance of accountants and provide information about the relationship between owners and agents that should be taken into account in studying and investigating any future relationship between management and accountants. The results provide important empirical and theoretical implications in identifying the elements of an accountant’s job performance, which, if considered, are expected to reduce jobs problem, while at the same time enhancing the relationship between management and accountants.
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Bank, Ol'ga, and Denis Gribanov. "FEATURES OF FIXED ASSETS ACCOUNTING IN PRIVATE SECURITY COMPANIES." Russian Journal of Management 8, no. 3 (November 24, 2020): 51–55. http://dx.doi.org/10.29039/2409-6024-2020-8-3-51-55.
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Due to the specifics of their activities, private security companies have special fixed assets registered (weapons/ammunition/special equipment), therefore, accounting procedures are endowed with their own characteristics for this area. Accounting for private security fixed assets determines that the enterprise is not only provided with weapons, but also performs rational control over them.
The specifics of accounting for fixed assets in private security companies dictate that the strictest control over the accounting of these funds is required, and in addition to synthetic, it requires mandatory and well-coordinated maintenance of analytical accounting details and operational accounting process.
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Rupić, Bojan, and Ljiljana Bonić. "Fair Value Concept Specifics in Financial Reporting and Auditing." Economic Themes 53, no. 1 (March 1, 2015): 119–41. http://dx.doi.org/10.1515/ethemes-2015-0008.
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AbstractInvestors have become the most important users of financial statements in modern business conditions, and mixed base of financial reporting has been established in order to meet their information needs and it includes elements of the concept of historical cost and the fair value concept, with an increasing shift towards the fair value concept. The primary task of fair value accounting becomes the expression of the fair value of the net assets at the reporting date, while the financial results represent the change in fair value of net assets between the two reporting periods. In our country the application of the "full IFRS" is mandatory for large enterprises and the application of IFRS for SMEs is mandatory for small and medium-sized entities, thus fair value accounting becomes an integral part of the financial statements of domestic companies. However, fair value accounting is not a suitable concept for our country characterized by shallow and underdeveloped financial market, companies whose owners are the company managers at the same time, and low level of economic and technological development. A financial statement audit in terms of the use of the fair value concept becomes much more demanding and complex than the audit of the financial statements based on historical cost accounting.
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Gláserová, Jana. "Specifics of the Unearned Premium Reserve in the Accounting of Commercial Insurance Companies." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 6 (2014): 1271–77. http://dx.doi.org/10.11118/actaun201462061271.
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Commercial insurance companies are liable to create, on the basis of risks arising from the fulfillment of the object of their activity, technical reserves, which are used to cover liabilities arising to insurance companies from insurance and reinsurance activity. The paper focuses on the technical reserve which is, in accordance with the accounting-legal regulation, created obligatorily in commercial insurance companies – it is the unearned premium reserve.The paper explores the role and place of this technical reserve in the accounting of the commercial insurance companies based on the analysis of its substance, i.e. the objective definition. The paper is based on the methodology of the accounting, evaluation and methods of determining the amount of the technical reserve which will affect the income from operations as well as income tax base of commercial insurance companies. The paper also studied the method of reporting of unearned premium reserve in accounting according to Czech accounting legislation in comparison with International Accounting Standards (IAS/IFRS). The aim of this paper is to determine the impacts of the creation and application of the unearned premium reserve on some important items of the financial statements, which are mainly the income of operations, equity capital and balance sheet as well as to identify the impacts of different reporting of this reserve according to Czech accounting legislation and in accordance with IAS/IFRS. Performing the analysis of the accounting-legal regulation of the unearned premium reserve in the insurance companies, the analysis of the method of accounting of this reserve and also the comparison of reporting of this reserve according to both mentioned regulations is a prerequisite for the fulfillment of the aim.
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Jabborov, Jamoliddin Abduazizovich. "Specifics of IFRS and national accounting standards and the role of IFRS in the framework of economic security." Journal of Central Asian Social Research 01, no. 01 (August 29, 2020): 132–36. http://dx.doi.org/10.37547/jcass/volume01issue01-a15.
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Palchuk, Oksana, and Oleksandr Gai. "Accounting policy and its role in the formation of information support of innovation activity management." INNOVATIVE ECONOMY, no. 1-2 (2021): 166–73. http://dx.doi.org/10.37332/2309-1533.2021.1-2.23.
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Purpose. Research of features of innovative activity and its accounting reflection; determining their impact on the formation of accounting policies in order to build an effective accounting and information system of innovative activity management of the enterprise. Methodology of research. Realization of the purpose was carried out by means of the epistemological method which gave the chance to specify the essence of accounting policy on various directions of the innovation process; system-structural method, which allowed to classify the objects of innovation activity and its accounting. General scientific methods (induction, deduction, analysis, synthesis, abstraction, generalization) were used to develop the concept of accounting and information support for innovation activity management. Findings. It is established that the special complexity and diversity of innovation is the reason for the existence of diversity and determines the relevance of accounting policies in the formation of information support for innovation activity management. The main stages of the procedure of formation of accounting and information support of innovation activity management are proposed and the role of accounting policy, in this case, is clarified. Based on the analysis of the peculiarities of innovation, the requirements for the accounting system are formed, which should be taken into account when forming the accounting policy in order to form the information resource of innovation activity. Originality. The place of accounting policy in the process of formation of information resources of innovation activity is substantiated. The content, stages, and features of the formation of accounting policy taking into account the specifics of innovation activity are described. A distinctive feature of the proposed approach is the construction of accounting and information support for innovation activity management, taking into account the classification of objects of innovation in three areas: financing of innovation; creation (acquisition) of an innovative product; commercialization of innovation activity results. This approach will help streamline accounting methods and improve reporting transparency. Practical value. Determining the features of accounting support and accounting policy of innovation allows forming models of accounting reflection of innovation processes in accounting accounts, to determine algorithms for forming financial reporting indicators, and methods of internal accounting for their use in innovation management, taking into account industry specifics, business specifics and innovation activities of specific enterprises. Key words: innovation activity, objects of innovation activity, information support, information resources, objects of accounting of innovation activity, accounting policy.
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Gerasimova, Larisa. "The specifics of accounting for financial investments in a budget institution." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 1, 2020): 29–36. http://dx.doi.org/10.33920/med-17-2004-04.
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The article considers the types of financial investments, existing restrictions for budget institutions and ways to account for such investments. The concepts of the most common securities are disclosed. The main account for accounting for financial investments 204.00 and its analytical accounts are analyzed. The order of formation of the cost of financial investments on accounting accounts is shown, which provides for the initial formation of the cost on the account 215.00 “Investments in financial assets” with subsequent reflection of the generated cost on the account 204.00 “Financial investments”. Accounting entries are provided in cases of revaluation of securities with an increase or decrease in their value, with the difference being written off to the financial result. The article considers the conditions under which budget institutions can be participants or founders of other organizations and what actions are required to invest in the authorized capital of another organization. The rules for generating information about financial results are considered and an example of filling them in is given.
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Bykovskaya, Yu V., and A. F. Dyatlova. "The specifics of the accounting analysis method to reveal economic crimes." International Accounting 21, no. 12 (December 14, 2018): 1452–64. http://dx.doi.org/10.24891/ia.21.12.1452.
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Викулина, Е. В. "Modern features of accounting and taxation in budget organizations." Voprosy regionalnoj ekonomiki, no. 45(4) (December 15, 2020): 166–71. http://dx.doi.org/10.21499/2078-4023-2020-45-4-166-171.
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Современный бухгалтерский учет и налогообложение в бюджетных организациях подчинены действующему, систематически обновляемому законодательству и регламентированы в строгом порядке. Бюджетному учету присущи очевидная специфика и отраслевые особенности, но в целом его принципиальные положения и стандарты учета схожи с аналогичными параметрами в коммерческой среде. В «сердце» учета бюджетных организаций находится специфическая бюджетная классификация, требуемая для соизмеримости бюджетных параметров по уровням единого бюджетного комплекса России. На основании такой классификации выработаны бухгалтерские счета в соответствующих учреждениях. Modern accounting and taxation in budget organizations are subject to the current, regularly updated legislation and are regulated in a strict manner. Budget accounting has obvious specifics and industry-specific features, but in General its principles and accounting standards are similar to similar parameters in the commercial environment. At the heart of accounting for budget organizations is a specific budget classification required for the comparability of budget parameters at the levels of the unified budget complex of Russia. Based on this classification, accounting accounts have been developed in the relevant institutions.
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Тихонова, Ирина. "Особенности учета поиска, оценки и разведки нефтегазовых месторождений." Известия Байкальского государственного университета 27, no. 1 (2016): 19–26. http://dx.doi.org/10.17150/2500-2759.2017.27(1).19-26.
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Gláserová, Jana. "Differences in financial statements of business entities in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 335–43. http://dx.doi.org/10.11118/actaun201361020335.
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Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the “normal” business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The effects of these specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS) and also generally accepted accounting principles of the United States (U.S. GAAP) are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting policies in order to achieve comparability of financial statements closing of companies from different countries, their transparency and completeness of published information in the individual countries. This paper deals with the definition of significant differences in the items of financial statement closing of different types of business entities in the Czech Republic and with the formulation of proposals for individual types of entities, which would contribute to easier orientation and grater comparability for the needs of different users of accounting information.
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Kucharova, Ivana, Daniela Pfeiferova, and Enikő Lőrinczova. "Specifics of Cryptocurrencies from an Accounting, Tax and Financial View in a Globalized Environment." SHS Web of Conferences 92 (2021): 03014. http://dx.doi.org/10.1051/shsconf/20219203014.
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Research background: With the advancing entrance of digital technologies into all areas of private and business life in the past 10 years a new digital asset referred to as virtual currency or cryptocurrency had been invented. This virtual currency is not yet regulated in most countries and there is a need to establish a legal framework for accounting, taxation and recording of financial transactions so the treatment of transactions with these digital assets is the same across the globalized environment, as different approaches may affect the decision-making of the management and investors or can alter the tax base for income tax purposes. Purpose of the article: The aim of this paper is to compare and discuss the different possible approaches of recording and reporting of the virtual currencies for accounting and tax purposes and to compare the approaches among the Czech Republic, the Slovak Republic and Germany to point out the need for a harmonized solution in a global environment, as dealing with cryptocurrencies is not included in the accounting and tax legal framework in many other countries. Methods: Methods of description, analysis, comparison and synthesis are used to achieve the set aim of the paper. Different approaches to the topic are demonstrated and compared in illustrative Tables. Findings & Value added: The paper highlights the need for a uniform approach for the accounting and tax treatment of virtual currency by comparing the level of legal definitions and different approaches. The most elaborate legal implementation of this topic is in the Slovak Republic where the treatment of virtual currencies is included in the Accounting Act and the Income Tax Act. The Czech Republic approaches cryptocurrencies only on the basis of recommendations from the Ministry of Finance, which is not legally binding to obey. Germany has included cryptocurrencies in the Banking Act, the accounting definition is missing and the tax solution is in the Income Tax Act.
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Slesar, Tеtiana, and Yevheniia Shara. "Organization of equity accounting process technology." Herald of Economics, no. 2 (August 10, 2021): 145. http://dx.doi.org/10.35774/visnyk2021.02.145.
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Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for management decisions not only by management but also by foreign investors, which reduces the inflow of investment into the company and the exit of investors.The purpose of the study is to clarify the content of the organization of accounting of equity in enterprises with foreign investment and study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Research methods. In the process of research on the organization of the accounting process of equity were used general and special methods of cognition. General scientific methods - system approach, induction and deduction, analysis, synthesis and generalization - are used in processing information to clarify the content of the organization of accounting for equity in enterprises with foreign investment. Special methods of cognition are used to study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Results of the research. According to the results of the analysis of literature sources, the content of the organization of accounting of own capital at the enterprises with foreign investments is specified.The provisions of the organization of accounting by clarifying the content of the stages of organization of accounting technology for equity in enterprises with foreign investment: primary, current and final accounting, as well as by specifying the lists of accounting information on equity (primary documents, accounting records, financial statements) , which are used in the accounting practice of enterprises with foreign investment, which necessitated the study of improving the documentation of records in accounting for equity transactions of enterprises with foreign investment.The organization of accounting of own capital at the enterprises with foreign investments on the basis of substantiation of influence of provisions of contract, constituent documents and accounting policy on the order of the organization of document circulation and formation of organizational nomenclatures of accounting is improved.The need for the formation of accounting nomenclatures for the organization of the accounting process as a whole, and the need to determine the accounting policy form of accounting and the procedure for registration of accounting information on equity in the registers of analytical and synthetic accounting.The list of provisions of the contract agreement which is defined proceeding from needs of its participants is resulted, and the aspects of legal maintenance of joint activity at drawing up of the contract agreement are defined.Perspectives. These results create prospects for the adaptation of modern enterprises with foreign investment to the needs of international capital markets, and with the help of specific organizational accounting regulations - accounting policy, which covers a set of principles, methods and procedures - the rules of equity accounting.
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Поленова, С., and S. Polenova. "Accounting and Management Considerations of Production Expenses on Small Business Enterprises." Auditor 5, no. 7 (August 7, 2019): 38–44. http://dx.doi.org/10.12737/article_5d39821b101b72.76626296.
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On the base of the analysis of specifics of small business enterprises the article presents the peculiarities of the construction of accounting expenses in the technological process, maintenance and production anagement in accordance with the current regulatory legal documents. Th e possibilities of management accounting in small business enterprises in terms of different types of a simplified form of accounting are shown.
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CHURIKOV, Andrei V. "The agenda of management accounting in healthcare." International Accounting 22, no. 6 (June 15, 2021): 697–710. http://dx.doi.org/10.24891/ia.24.6.697.
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Subject. This article discusses changes in the economic and legislative environment of State-financed healthcare institutions, regulatory framework of the Russian Federation, which influences management accounting indicators. Objectives. I outline a system of relations in the design of management accounting indicators of State-financed healthcare institutions. Methods. The study is based on the methods of grouping, comparison, analysis, and generalization. I analyzed the current management accounting practice in State-financed medical institutions of the Voronezh Oblast. Results. Analyzing regulatory documents and industrial distinctions and difficulties in healthcare, I outlined a system of relations in the design of management accounting indicators in State-financed healthcare institutions. I traced factors that influence the creation of management accounting in State-financed healthcare institutions. I suggest implementing the practice of accounting for costs incurred per patient into the accounting and information system of management accounting. Aspects of statistical accounting should be integrated into the accounting process for this purpose. Conclusions and Relevance. The specifics of financing sources now influence a set of indicators and internal reporting in management accounting. Management accounting of income becomes a priority in management accounting as part of compulsory medical insurance funding. Management accounting of income and process designing approaches are getting more and more specific as the methods for paying the medical assistance with compulsory medical insurance funds get changed.
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D’yakonova, O. S., and A. M. Puzankova. "THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION." Vestnik Universiteta, no. 5 (June 10, 2019): 130–35. http://dx.doi.org/10.26425/1816-4277-2019-5-130-135.
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The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared.
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BONDARENKO, Olha, and Bohdan VERESOTSKYI. "Organization and methods of accounting, audit of cash funds and analysis of cash flows at aviations enterprises." Economics. Finances. Law, no. 12/3 (December 28, 2019): 6–10. http://dx.doi.org/10.37634/efp.2019.12(3).1.
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Introduction. Cash as a significant economic category is a function not only of value but also of means of circulation, means of accumulation. Depending on the specifics of the enterprise, accounting, audit and analysis of cash flows has its own specificity, in particular in aviation enterprises. The financial accounting at such enterprises provides registration and registration of business transactions, analytical and synthetic accounting, audit of data, as well as preparation of the required financial statements of the established sample. The works that would take into account the specifics of aviation activity in matters of organization of accounting, audit and analysis of cash flows not enough. The purpose of the paper is research of theoretical, methodological and organizational aspects of accounting, audit and analysis of cash flows, finding out directions of their improvement in aviation enterprises. Results. The article deals with the theoretical, methodological and organizational aspects of accounting, audit and analysis of cash flows, explains the ways of their improvement in aviation enterprises. The wording of the concept of cash (money) in accordance with (NAS) 1 and the specifics of the activity of aviation enterprises according to the current Air Code of Ukraine are clarified. The main sources of information that allow proper accounting, audit of funds and analysis of cash flows of aviation enterprises are considered. The main accounts and subaccounts of cash accounting at aviation enterprises were detailed, including 30 «Cash», 31 «Bank Accounts», 33 «Other Funds». The peculiarities of the audit of cash, the key issues of cash flow analysis to prevent their irrational use are considered. Conclusion. Prospects for further research include the study of the monetary income of aviation enterprises and their accounting in terms of economic activities (open additional flights, joint operation of flights and / or other form of interaction of representatives of aviation business) and forms of ownership (public, private) in terms of technical and service infrastructure.
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Марьясин, Антон, and Anton Mar'yasin. "Some Aspects of Financial Assets Impairment in Accordance with IFRS." Auditor 4, no. 11 (December 3, 2018): 52–57. http://dx.doi.org/10.12737/article_5bfd01b7918b26.83262405.
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The article is devoted to the specifics of accounting for the financial assets impairment in financial statements in accordance with the requirements of IFRS. The article provides illustrative examples of accounting procedures that from a practical point of view may be of interest to practicing accountants.
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Крупинова and Ekaterina Krupinova. "MICROENTERPRISES AS AN OBJECT OF ACCOUNTING." Vestnik of Kazan State Agrarian University 11, no. 3 (October 31, 2016): 100–106. http://dx.doi.org/10.12737/22684.
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With the Federal Law № 209-FZ of 24.07.2007 “On Development of small and medium-sized enterprises in the Russian Federation” coming into force, a number of legal entities and persons have acquired a new institutional status - microenterpises. Current legislation does not distinguish the microenterprise as a separate type of small and medium-sized enterprise, but in fact, classifies it within the small-sized entrepreneurship. Such approach happens to overlook the essential distinctive features of microenterprise, in particular putting them out of scope of consideration when the simplified accounting and reporting protocols are drafted. According to the results of the study a system of qualitative characteristics of financial and economic activity of micro-enterprises was developed, which implies separation of specific characteristics of the microbusiness into three groups: personal basis, operating specifics, special impact of external factors. As a special character of microbusiness in the accounting and reporting was to maintain of accounting records for a simple system without the use of double-entry, and on the basis of data, obtained through a simple recording, create simplified forms of accounting financial statements. A concept of a simple accounting system was developed, which allows to organize the accounting of microenterprises, taking into account the qualitative characteristics of financial and economic activity. In view of the specific features of microbusiness, it is recommended to allocate microenterpises as a separate category of micro-small and medium-sized business. The results of this study can be taken into account in the design and implementation of targeted state support measures, including those which are aimed to reducing the administrative burden on micro-enterprises in connection with the duty to keep accounting records and submit financial statements accounting.
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Marenych, T., L. Polyvana, L. Kyrylieva, and D. Shekhovtsova. "TRANSFORMATION OF BASIC APPROACHES TO THE ORGANIZATION OF MANAGEMENT ACCOUNTINGUNDER THE CONDITIONS OF GLOBALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 99–107. http://dx.doi.org/10.18371/fcaptp.v1i36.227667.
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The role of the generally accepted principles of accounting for the organization of both financial accounting and management accounting in enterprises of Ukraine is determined. A number of specific principles that are not used by the financial accounting system but are the basis for management accounting are explored. It is proved that the list of principles of management accounting is more extensive than generally accepted. Three approaches to the identification of principles of management accounting are distinguished. Management accounting is based on generally accepted principles of accounting, (financial) accounting and specific principles of managerial accounting; principles of accounting (financial) accounting, general and specific principles of managerial accounting; only on general (or own) principles. The essence of the principles of managerial accounting was explored and their features were determined due to the specifics of the subsystem of accounting and the use of a variety of accounting techniques. Four global principles of managerial accounting are highlighted: communication generates information that has an impact; information is relevant; the impact on value is analyzed; intelligent management builds trust. The essence of the global principles of management accounting is revealed and their significance for key areas of activity is clarified. It is proved that nowadays the global principles of managerial accounting are recommendatory, but accounting regulators in the future offered to mandatory use by enterprises of public interest. A list of specific principles of managerial accounting is proposed; it allows deepening the disclosure of its essence, main tasks and functions. Interdependence of the principles of financial accounting and management accounting in decision making is determined. It was possible to build a pyramidal model with isolation.
Given the close relationship between the principles of accounting, the global principles of managerial accounting and the specific principles of the latter, their hierarchical interdependence proposed a pyramid model of accounting principles in a globalizing environment, the use of which will allow companies of the common interest to build a rational system of managerial accounting that will meet international requirements of the accounting regulators and form a fundamental accounting and analytical framework providing management of business entities.
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Kolesnik, V. I., and I. S. Toropova. "MANAGEMENT ACCOUNTING IN THE MANAGEMENT SYSTEM OF A MEDICAL ORGANIZATION." Scientific Notes of V. I. Vernadsky Crimean Federal University. Economics and management 6(72), no. 2 (2020): 75–81. http://dx.doi.org/10.37279/2413-1644-2020-6-2-75-81.
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The emergence and growth of the number of market-oriented organizations led to the introduction of management accounting into economic life. A well-established system of management accounting and reporting for managers of different levels is necessary for the highly effective work of a modern medical organization. At the same time, innovative approaches to management, the emergence of new forms of economic relationships, the constantly growing information needs of managers of the organization, the increase in the level of socialization and intellectualization of society have led to the emergence of new accounting objects. The allocation of management accounting in the system of economic accounting, along with accounting, statistical, operational and tax, is fixed at the legislative level. However, the organization determines the formation of this type of accounting to meet the information needs of management independently, which is also stipulated by law. The theoretical and methodological aspects of management accounting have been studied by many foreign and domestic scientists, but today the potential of accounting in the field of management of health care institutions, the essence of its system methodology, without understanding which the full use of its tools is complicated. There are no studies that would comprehensively cover the problems of management accounting in medical organizations in this area, which has determined the relevance and timeliness of this work. The article is devoted to the organization and management of accounting in medical organizations. The article substantiates the need to implement management accounting in the management system of a medical organization. The introduction of management accounting is considered as one of the factors for improving the efficiency of the medical organization’s management system. The article considers the classification of management accounting tools, outlines its range of tasks, taking into account the specifics of the medical organization, describes the conditions for effective management accounting in medical organizations, the problems of implementing and functioning of management accounting, the main approaches to the formation of the concept of modern management accounting for medical organizations. A management accounting system can be effective in healthcare institutions if it takes into account current trends in the industry and the economy as a whole. In the modern understanding of the term «management accounting», more and more emphasis is placed on the word «management», since the organization and methodology of this type of accounting is aimed at solving management tasks. The emergence and existence of management accounting is due to a specific goal-to help internal users make more informed decisions and is aimed at generating information for internal users to make management decisions. However, it is not regulated by generally accepted principles and is organized by the company independently. However, traditional approaches to the concept that the accounting system should include only internal information, and activities are considered as one main item of expenditure of the organization, are currently unacceptable. The system of domestic accounting should be focused not only on the production of services, but also on the market. At the same time, service-oriented thinking should change to patient-oriented thinking. Management accounting plays an important role in solving predictive tasks. The organization of management accounting in the healthcare industry provides for the need to take into account a number of factors that have a primary impact and are determined by the specifics of the activity. Each medical organization develops a management accounting system based on its own needs and work specifics. The cost of developing and further operating a management accounting system should not exceed the economic benefit of its implementation. The main approaches to forming the concept of modern management accounting for medical organizations are the introduction of new cost accounting systems and new approaches to calculating the cost of medical services provided. The experience of many medical organizations shows that the practical application of management accounting, unfortunately, has not yet received proper distribution, due to an unsolved range of problems. In modern conditions, this issue is extremely relevant and requires research.
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Tunin, Sergey Alexandrovich, Alexander Vitalievich Frolov, and Konstantin Akakievich Dzhikiya. "Accounting of production of finished products in agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 29–38. http://dx.doi.org/10.33920/sel-11-2102-03.
Full textAbstract:
The activity of agricultural organizations involves the implementation of the production process in order to obtain finished products on the basis of expanded reproduction as the main source of funds for the organization. An important point here is the correct accounting of finished products, taking into account the specifics of the activities of agricultural organizations. The significance of this area of accounting work of an agricultural organization was the fundamental point in choosing the topic of the research.
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Dombrovskaya, Elena Nikolaevna. "Accounting for amortized items of fixed assets after modernization." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 1, 2020): 7–13. http://dx.doi.org/10.33920/med-17-2011-01.
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The article discusses the features of accounting and tax accounting of fully amortized fixed assets after modernization. Based on the analysis of the current regulatory framework, the procedure for accounting for modernization costs, as well as features of calculating depreciation amounts for these objects, is considered. The specifics of accounting for self-classified objects are considered in relation to commercial organizations and public sector organizations. The taxation mechanism is presented taking into account the current regulatory framework, explanations contained in the letters of the Ministry of Finance, including the letter of the Ministry of Finance dated 13.07.2020 no. 03–03–06/1/60600.
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Tsependa, Mykhaylo Volodymyrovych, Mykola Mykhailovych Tsependa, and Natalia Romanivna Tsependa. "THE ESSENCE OF TOURIST AND RECREATIONAL WATER USE, PECULIARITIES AND PROBLEMS OF ITS ACCOUNTING IN UKRAINE." GEOGRAPHY AND TOURISM, no. 51 (2019): 20–28. http://dx.doi.org/10.17721/2308-135x.2019.51.20-28.
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The purpose of the study is to distinguish among the directions of modern use of water resources tourist and recreational water use; describe its specifics and problems of public accounting. Methods. The research used general scientific methods, including analysis, synthesis, comparison, generalization, system analysis. Results. The role and increasing importance of water resources in tourism and recreation development are described; the place of tourist and recreational water use in the water economy is revealed; legislative and regulatory bases of accounting of tourist and recreational water use in Ukraine are analyzed; the most significant problems of the process of objective estimation of volumes of use of water resources in the field of tourism and recreation are outlined. Scientific novelty. The category "tourist and recreational water use" is proposed for scientific use; the specifics of its accounting in Ukraine on the basis of sustainable development and economy of water resources are analyzed. Practical significance. Optimization of the accounting of tourist and recreational water use will make it possible to rationalize the consumption of water resources in the field of tourism and recreational activities.
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Харакоз and Yu Kharakoz. "Features of application of erp-systems in management accounting." Auditor 1, no. 3 (March 25, 2015): 71–76. http://dx.doi.org/10.12737/12769.
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The article is devoted to problems of application in the account field of automated systems to support management activities, which provide standardized business
processes, different algorithms for data analysis and decision-making in order to improve management of the organization. Based on the research was made
a reasoned conclusion about the need to unite the theory of management accounting methodology formalization and optimization of business processes, technology
development and implementation of enterprise information systems taking into account the specifics of the company.
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Shkvir, V., and I. Borshchuk. "The specifics of designing informational documents of nonauthomated database of the computer accounting system." Economics, Entrepreneurship, Management 6, no. 2 (November 2019): 66–75. http://dx.doi.org/10.23939/eem2019.02.066.
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Umarov, Kh S. "The specifics of accounting for lease (Ijarah) and bonds (Sukuk) of Islamic financial institutions." International Accounting 23, no. 1 (January 16, 2020): 4–16. http://dx.doi.org/10.24891/ia.23.1.4.
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Djordjevic, Slavisa, and Nebojsa Mitic. "Specifics of accounting treatment of non-controlling interests (minority interests) in a business merger." Poslovna ekonomija 9, no. 2 (2015): 155–66. http://dx.doi.org/10.5937/poseko1502155d.
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Safarova, U., and M. Temirkhanova. "Improvement of the Scientific and Theoretical Basis of Accounting and Analysis of Tourist Services in Uzbekistan." Bulletin of Science and Practice 7, no. 7 (July 15, 2021): 228–33. http://dx.doi.org/10.33619/2414-2948/68/29.
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The article considered the issues of the scientific and theoretical foundations of accounting and analysis of tourism products related to their income and expenses and studied the priority directions of tourism development and the specifics of the industry, scientific and theoretical issues of accounting and analysis of tourism products related to their income and expenses at tourism enterprises.
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F. Brukhanskyi, Ruslan, Borys Yazlyuk, and Tetiana A. Bincharovska. "Effective land management in Ukraine using accounting and analytical support." Problems and Perspectives in Management 16, no. 2 (June 5, 2018): 241–51. http://dx.doi.org/10.21511/ppm.16(2).2018.22.
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Unique nature of land resources determines the specifics of constructing a land management and registration system, which includes accumulation, systematization, processing and analysis of economic information about their quantitative, qualitative, monetary and legal data in the state. The economic, social, and ecological safety of the state and living standards of the population depend on the effective land use. Consequently, there is a need for continuous improvement of the regulatory and legislative framework, development of a methodology for land registration and fixing land accounting operations. The article deals with the current state and problems of the development of synthetic and analytical registration of land resources in Ukraine. The variability of the representation of land relations in the accounting system is also considered. The current system of agricultural land registration in Ukraine does not allow to reflect the full range of characteristics of land plots for external and internal users in order to profit and increase the investment attractiveness of enterprises. It is established that reliable and accurate assessment and registration of land plots have significant influence on the agricultural enterprise position.
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Korzeniowska, Dominika. "The subject of behavioural accounting research." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (June 28, 2018): 147–66. http://dx.doi.org/10.5604/01.3001.0012.1551.
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The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature available on the Internet was used. Databases of scientific publications were searched using combinations of relevant keywords. Definitions were found in 2 books and 7 articles (including 2 in Polish), and for the purpose of presentation of the research areas 11 articles written in English were selected. Analysis of the definitions shows that they are very general, ambiguous and preliminary in nature. As for the attempts to systematise the work in the field of behavioural accounting, the classification of its research areas has not yet been established – we only have typologies that do not always fully reflect the specifics and the wide scope of this sub-discipline. The main value of the paper is in collecting and summing up the publications addressing the subject of behavioural accounting, which is a step in the process of systematizing its cur- rent research achievements and development of its identity.
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Khoruzhy, Lyudmila Ivanovna, Yury Nikolaevich Katkov, Ekaterina Alekseevna Katkova, and Anastasiya Alekseevna Romanova. "Features of agriculture and their impact on the organization and methodology of inter-organizational management accounting." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 39–49. http://dx.doi.org/10.33920/sel-11-2102-04.
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The article proposes a list of features of inter-organizational management accounting for agricultural organizations. The specifics of management accounting of agricultural enterprises were considered and ways to solve problems of accounting adaptation were found. A structural chart of a management accounting account is proposed to reflect operations in inter-organizational interaction. Method of functioning of inter-organizational accounting system in automated environment is disclosed. A business process card for the type of activity «Production of crop products» has been developed and described. On the example of agricultural enterprises, examples are given of the reflection in the interorganizational management accounting of the facts of the economic life of partners, taking into account the peculiarities of the functioning of agrosphere enterprises.
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Батурин, Kirill Baturin, Петровский, Vladislav Petrovskiy, Малинников, and Petr Malinnikov. "The method of bucking whips and accounting of received roundwood." Forestry Engineering Journal 4, no. 3 (December 8, 2014): 175–83. http://dx.doi.org/10.12737/6285.
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The article is devoted to developing a method of cross-cutting of whips to assortments, using the data set as a percentage of assortment plan or through the diameters of logs, as well as ac-counting technology for volumes of produced roundwood. The use of information technology in the CTL job of bucking whips, allows to take into account the specifics of the produc-tion of enterprise, consumer applications, mi-nimizing wastes of timber production, with an increase in the volume of business output assortments.
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Kazaryan, Ruben. "On certain development aspects of an ipsas-based system-target approach to evaluation of net asset sustainability level projects in high-rise construction." E3S Web of Conferences 33 (2018): 02071. http://dx.doi.org/10.1051/e3sconf/20183302071.
Full textAbstract:
Problems of accounting and reporting of net assets and the procedure of their formation taking into account the specifics of the economic and legal status of property of a non-commercial autonomous institution are some of the most controversial in the accounting for entities of the public sector. The study focuses on justification of accounting rules for net assets of public sector entities. The methods used in the study are as follows: comparison, synthesis, analysis, logical approach, and system approach. The article examines legal aspects and specifics of recognition of assets of public sector entities in accordance with IPSAS standards (International Public Sector Accounting Standards are a set of accounting standards issued by IPSASB (Council for International Financial Reporting Standards for Public Sector Organizations) used by state-owned enterprises worldwide in preparation of financial statements as of the 31st of August, 2015. The most crucial factor in the modeling of key performance indicators of the system-target approach to estimation of the sustainability level of net assets on the basis of IPSAS is a multicriterial evaluation of the basic management strategy for quality system elements used in operational and strategic planning projects operations in high-rise construction. We offer an alternative evaluation of assets due to be returned to the right holder (the state controller) in the event of liquidation of a public sector entity.
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Konoreva, Tatiana, Olesia Miliushenko, and Oksana Kovaleva. "Formation and Evaluation of Costs for Geotechnical Monitoring." E3S Web of Conferences 174 (2020): 01032. http://dx.doi.org/10.1051/e3sconf/202017401032.
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In this paper, the features of a set of works on geotechnical monitoring as an object of cost accounting are identified. The factors that determine the specifics of various geotechnical monitoring agreements that affect related costs are studied. The modern practice of the formation and accounting of costs for geotechnical monitoring in the exploring and mining organizations is investigated. The expediency of applying the project method of accounting and cost estimation for a complex of geotechnical monitoring works is substantiated. Using of appropriate documentary forms of accounting and cost estimation for the implementation of geotechnical monitoring in organizations engaged in geotechnical monitoring is recommended.
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Thottoli, Mohammed Muneerali. "Impact of Accounting Software among SMEs Accountants in Oman." Financial Markets, Institutions and Risks 4, no. 2 (2020): 25–33. http://dx.doi.org/10.21272/fmir.4(2).25-33.2020.
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Financial losses, bankruptcy and closure of the company may be the result of incorrect choice of accounting software, inefficient modernization of such software depending on the specifics of the economic entity and ignorance of technical knowledge of staffs to work with the software product. The paper notes that for companies from member countries of the Gulf Cooperation Council, the technique of implementation and application of tax legislation and International Financial Reporting Standards (IFRS) differs significantly from other countries. The article emphasizes that in Oman, companies need to prepare financial statements in accordance with current applicable IFRS, as well as the Law on Commercial Companies 2019 and the guidelines and requirements for disclosure of capital market information. The purpose of this paper is to study and study the impact of the implementation of accounting software among small and medium enterprises (SMEs) in Oman. The study systematizes the features and issues of assessing the relationship between generalized accounting software (GAS) and its use by accountants working for SMEs. Twenty small and medium business accountants were selected as the target audience, taking into account their experience and basic knowledge of accounting in the context of ownership and use of GAS. The study confirms and theoretically proves that the use of GAS in the financial and economic activities of SMEs has a significant impact on the practice of accountants working in such enterprises, ie, there is a positive and significant relationship between GAS choice and use of GAS by SME accountants. The results of this study can be useful for the government, representatives of tax authorities, higher education institutions in the context of establishing adequate policies regarding the use of software for accounting by economic entities. Keywords: Generalized accounting software, accounting, accountant, small and medium enterprises, international financial reporting standards (IFRS), Oman.
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Mishustin, M. "The World Experience of Describing and Accounting of Real Estate Objects." Voprosy Ekonomiki, no. 2 (February 20, 2006): 135–45. http://dx.doi.org/10.32609/0042-8736-2006-2-135-145.
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Real estate cadastre is considered in the article in the context of interaction with state management tools. Benefits of cadastre usage are illustrated with developed countries practice. The author analyzes the cadastre management process and technologies, estimates quality and quantity criteria proposed by modern experience of various countries. Main tendencies of the world cadastre development arise from the European Union cadastres specifics. Characteristics of real estate objects registration in developed countries and in Russia are compared.
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Kolesnikova, E. N. "Calculating Losses Caused by Economic Crimes in Agricultural Sector." Actual Problems of Russian Law 15, no. 7 (August 7, 2020): 114–20. http://dx.doi.org/10.17803/1994-1471.2020.116.7.114-120.
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The issues of calculating losses caused by criminal acts of an economic nature are traditionally debatable in Russian law. This problem is especially acute in industries with specific conditions of financial and economic activity, for example, in the agricultural sector. The paper contains the author’s interpretation of the term "losses" in accordance with the specifics of agricultural production. The proposed method for calculating losses is differentiated according to the objects of criminal offense and is based on the use of primary accounting documents, accounting registers and specialized reporting forms, which have not been previously studied and described in the scientific literature. The paper proposes methods for calculating losses caused by economic crimes in the agricultural sector in conditions of neglect or lack of accounting. The author’s position regarding the inclusion of the amounts of lost profits in the assessment of damage is presented and possible conditions for its recognition are described.
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Barkova, Natalya. "PROBLEMS OF LOGISTIC OUTSOURCING AND ACCOUNTING OF SPECIFICS OF BUSINESS AT MAKING DECISION ON OUTSORCING." VESTNIK UNIVERSITETA, no. 4 (2018): 68–74. http://dx.doi.org/10.26425/1816-4277-2018-4-68-74.
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O., Vysochan, and Borshchuk I. "FEATURES OF ACCOUNTING IN PUBLIC ASSOCIATIONS." Scientific Bulletin of Kherson State University. Series Economic Sciences, no. 41 (March 31, 2021): 77–80. http://dx.doi.org/10.32999/ksu2307-8030/2021-41-14.
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The article reveals the peculiarities of accounting in public associations, taking into account the specifics of their operation, in partic-ular in the aspect of standard correspondence of accounts of the main operations of public associations with the status of a legal entity. Emphasis is placed on the use of targeted funding accounts, as well as revenues and expenditures of public associations. The peculiar-ities of the activity of public organizations and public unions as separate organizational and legal forms of public associations are given, taking into account the legal status of their founders and participants. It is established that the main differences of public associations that affect their accounting are: non-profit status – the lack of accounting for the concepts of “profit” and “loss”; non-entrepreneurial activity as a priority – focus on the satisfaction of public interests; voluntary participation – features of accrual and payment of entrance and annual membership fees; lack of property interest from the participants – the passive nature of the account of settlements with creditors; possi-bility of cooperation with international governmental and non-governmental organizations – conducting currency accounting; possibility of formation of separate subdivisions (acquisition of all-Ukrainian status) – keeping records of current internal settlements; the right to financial support from budgets of different levels – the formation of reports on the targeted use of budget funds; the target nature of the disposal of funds and other property – separate accounting of property by sources of income and areas of use; active interaction with public authorities and local governments – the possibility of funding through the Treasury; moderate external control over the activity – evidence of the legitimacy of the transactions. A combined version of the structure of sub-accounts of targeted funding and targeted rev-enues of public associations is proposed, which provides for the opening of analytical accounts of the second and third orders in terms of individual projects and budget items. Typical operations for public associations that determine the specifics of their accounting are: accrual and payment of membership fees, receipt of property from various sources, settlement with contractors in the implementation of individual projects, calculation of exchange rates, recognition of income and expenses.Keywords: accounting, public association, public organization, public union, targeted funding. У статті розкрито питання особливостей обліку у громадських об’єднаннях з урахуванням специфіки їх функціонування. Наведено особливості діяльності громадських організацій та громадських спілок як окремих організаційно-правових форм громадських об’єднань. Установлено, що основними відмінностями громадських об’єднань, які впливають на ведення ними бухгалтерського обліку, є: неприбутковий статус, непідприємницька діяльність як пріоритет, добровільність участі, відсутність майнового інтересу з боку учасників, можливість співробітництва з міжнародними урядовими та неурядовими організаціями, можливість утворення відокремлених підрозділів (набуття всеукраїнського статусу), право на фінансову підтримку з бюджетів різних рівнів, цільовий характер розпоряджання коштами та іншим майном, активна взаємодія з органами державної влади та місцевого самоврядування, помірний зовнішній контроль над діяльністю. Ключові слова: бухгалтерський облік, громадське об’єднання, громадська організація, громадська спілка, цільове фінансування.
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Zhyhlei, Iryna, Segiy Legenchyk, and Olena Syvak. "Hybrid war as a form of modern international conflicts and its influence on accounting development." Przegląd Wschodnioeuropejski 11, no. 1 (June 30, 2020): 191–205. http://dx.doi.org/10.31648/pw.5980.
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The article is devoted to the study of hybrid warfare, as well as its influence on the reflection of business transactions in the accounting system. The study was conducted using the following research methods: analysis; synthesis; logical method; systematization, comparison, generalization, historical method. As a result, the features inherent in modern hybrid wars, including Ukrainian-Russian, as well as the specifics of accounting that arise during hostilities with emphasis on accounting features in enterprises whose assets were under the direct influence of hostilities, in particular, in the uncontrolled territories of Luhansk and Donetsk regions of Ukraine.
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Rauliajtys-Grzybek, M., W. Baran, and M. Macuda. "Cost Accounting in Public Hospitals in Poland." Journal of Health Management 19, no. 2 (May 10, 2017): 275–91. http://dx.doi.org/10.1177/0972063417699690.
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The aim of this article is to assess the cost accounting solutions that are used currently in Polish hospitals. The evaluation covered three main areas that require cost data—management, external reporting and pricing of health services (performed by a regulatory body). The study concerned the costing model that was obligatory for Polish public hospitals in the years 1998–2011 (top-down micro-costing model) and has not yet been replaced by another solution. Different research methods have been used for each of the areas under research, inter alia surveys, direct interviews and case study methods. Empirical results indicate a limited usefulness of the researched costing model in all of the evaluated areas: management, financial reporting and pricing. First, the costing model is used moderately only for the most important management areas, such as planning, control and operational decision making. Second, it does not include the specifics of diagnosis-related groups (DRGs) (basic pricing object) and therefore does not allow for accurate determination of their costs. Third, due to lack of the complex costing methodology the model is used in an unstructured and incoherent manner.